VAT Supplies in Warehouse and Fiscal Warehousing

Fiscal warehouses: Responsibilities of the warehousekeeper

Warehousekeepers are required to keep a record of all goods that are entered to their warehouse, whether or not they are the depositor. They are also responsible for the physical security of the goods and may be held liable for VAT on any unexplained stock discrepancies. Before goods can be removed from the regime, warehousekeepers are required to obtain sufficient evidence to be satisfied that the remover is the owner of the goods and either